1. County assessors shall be elected by
the qualified electors of their counties.

2. County assessors shall be chosen by the
electors of their respective counties at the general election in 1922, and at
the general election every 4 years thereafter, and shall enter upon the duties
of their offices on the first Monday of January subsequent to their election.

NRS 250.020Oath.Each county
assessor, before entering upon the duties of office, shall take the oath of
office as prescribed by law, which shall be endorsed on his or her certificate
of election or appointment.

1. Each county assessor, before entering
upon the duties of office, shall execute to the people of the State of Nevada,
a bond in the penal sum of $10,000, with two or more sufficient sureties, to be
approved by the board of county commissioners, and filed in the office of the
county clerk, conditioned for the faithful performance of all the duties of
office required by law, unless a blanket fidelity bond is furnished by the
county.

2. Suit may be instituted on the county
assessor’s bond in the manner prescribed by law for the benefit of any person
who may be aggrieved by the wrongful act or conduct of the county assessor or
the county assessor’s deputy.

NRS 250.040Vacancy: Time of appointment; applicable law governing
appointment.In case of a vacancy
in the office of the county assessor, or failure of any county assessor to
qualify as required in this chapter, the board of county commissioners, within
45 days after the vacancy or failure to qualify occurs, shall appoint a person
pursuant to NRS 245.170 to fill the
vacancy. The person appointed shall give bond and take the oath of office prescribed
by law that is required of county assessors elected by the people.

1. All county assessors may appoint
deputies, who are authorized to transact all official business relating to the
office to the same extent as the county assessors. A deputy must be at least 18
years of age. The appointment of a deputy must not be construed to confer upon
that deputy policymaking authority for the office of the county assessor or the
county by which the deputy is employed.

2. County assessors are responsible on
their official bonds for all official malfeasance or nonfeasance of their
deputies. Bonds for the faithful performance of their official duties may be
required of deputies by county assessors.

3. All appointments of deputies under the
provisions of this section must be in writing and must, together with the oath
of office of the deputies, be recorded in the office of the recorder of the
county within which the county assessor legally holds and exercises his or her
office. Revocations of such appointments must also be recorded as provided in
this section. From the time of the recording of the appointments or revocations
therein, persons shall be deemed to have notice of the appointments or
revocations.

NRS 250.065Deputy required to hold appraiser’s certificate.No person may be appointed as a deputy county
assessor with appraising responsibility unless the person holds a valid
appraiser’s certificate issued by the Department of Taxation.

NRS 250.070Office; hours to remain open.County
assessors shall keep an office at the county seat of their county, which shall
be kept open in accordance with the provisions of NRS 245.040.

[Part 1:178:1907; A 1929, 255; 1955, 6, 471]

NRS 250.080County assessor and deputies may administer oaths.The county assessor and the county assessor’s
deputies are authorized to administer all oaths and affirmations contemplated
by law in the discharge of their duties as assessors.

[8:97:1865; B § 3022; BH § 2186; C § 2289; RL § 1576;
NCL § 2057]

NRS 250.085Account for the Acquisition and Improvement of Technology in the
Office of the County Assessor.

1. The board of county commissioners of
each county shall by ordinance create in the county general fund an account to
be designated as the Account for the Acquisition and Improvement of Technology
in the Office of the County Assessor.

2. The money in the Account:

(a) Must be accounted for separately and not as a
part of any other account; and

(b) Must not be used to replace or supplant any
money available from other sources to acquire technology for and improve
technology used in the office of the county assessor.

3. The money in the Account must be used
to acquire technology for or improve the technology used in the office of the
county assessor or by another entity with operational impact on the office of
the county assessor, including, without limitation, the payment of costs
associated with acquiring or improving technology for converting and archiving
records, purchasing hardware and software, maintaining the technology, training
employees in the operation of the technology and contracting for professional
services relating to the technology.

4. On or before July 1 of each year, the
county assessor shall submit to the board of county commissioners a report of
the projected expenditures of the money in the Account for the following fiscal
year. Any money remaining in the Account at the end of a fiscal year that has
not been committed for expenditure reverts to the county general fund.

1. Notwithstanding any other provision of
law, not later than September 1 of each year, a county assessor shall provide
to the State Demographer at no charge the parcel dataset of the county assessor
as of June 30 of that year. The State Demographer may not require a county
assessor to provide information pursuant to this subsection in a particular
digital or electronic format or to use any specific software to provide the
information. The State Demographer shall keep confidential the information
provided to him or her pursuant to this subsection, except that the State
Demographer shall provide such information at no charge to a state agency which
satisfies the requirements of this section.

2. A state agency engaged in activities
related to economic development or population estimate research may request the
parcel datasets provided to the State Demographer pursuant to subsection 1 by
submitting a written request to the State Demographer. The written request must
include, without limitation:

(a) The name and address of the state agency;

(b) A statement of the purpose for which the
state agency is seeking the parcel datasets; and

(c) A summary of the research or statistical
reports which will be produced from the parcel datasets.

3. Except as otherwise provided in
subsection 4, if the State Demographer finds that a written request complies
with subsection 2, the State Demographer shall provide to the state agency at
no charge the parcel datasets provided to the State Demographer pursuant to
subsection 1.

4. The State Demographer may refuse a
request submitted by a state agency pursuant to subsection 2 if the State
Demographer has provided the requested information to the state agency during
the calendar year in which the request is made.

5. A state agency receiving parcel
datasets pursuant to this section shall provide to the county that provided the
parcel datasets and the Office of Economic Development, at no charge, a summary
of the research produced from that information.

6. The State Demographer or any employee
or other agent of a state agency receiving parcel datasets pursuant to this
section shall not knowingly:

(a) Publish or otherwise disclose any information
made confidential pursuant to NRS 250.100 to 250.230, inclusive; or

(b) Use any information made confidential
pursuant to NRS 250.100 to 250.230,
inclusive, to contact any person.

7. A person who violates subsection 6 is
guilty of a misdemeanor and, in addition, the court may order a person who
violates subsection 6 to pay a civil penalty in an amount not to exceed $2,500
for each act.

8. A state agency receiving a parcel
dataset pursuant to this section shall keep the parcel dataset confidential, and,
except as otherwise provided in subsection 5, the State Demographer, or any
employee or other agent of a state agency receiving a parcel dataset pursuant
to this section, shall not provide the parcel dataset to any person or
governmental agency.

9. As used in this section:

(a) “Parcel dataset” means data or files
maintained in digital or electronic format by a county assessor in the course
of his or her duties that contain information on each parcel in the county,
including, without limitation, information concerning ownership, parcel number,
address, land designations and zoning, improvements and, if applicable, the
date and price of sale.

(b) “State agency” means:

(1) The State of Nevada, or any agency,
instrumentality or corporation thereof; and

(2) Faculty of the Nevada System of Higher
Education or any branch or facility thereof.

NRS 250.090Punishment for neglect of duty.If
any county assessor or deputy assessor shall be guilty of neglect of any of the
duties enjoined on him or her by law, he or she shall be liable to indictment
in any court of competent jurisdiction, and fined in any sum not exceeding
$500.

[6:97:1865; B § 3020; BH § 2183; C § 2286; RL § 1574;
NCL § 2055]

CONFIDENTIAL INFORMATION

NRS 250.100Definitions.As
used in NRS 250.100 to 250.230,
inclusive, unless the context otherwise requires, the words and terms defined
in NRS 250.110 and 250.120
have the meanings ascribed to them in those sections.

NRS 250.130Court order to maintain confidentiality of personal information.

1. Any person listed in NRS 250.140 who wishes to have personal information
about himself or herself that is contained in the records of a county assessor
be kept confidential must obtain an order of a court that requires the county
assessor to maintain the personal information of the person in a confidential
manner. Such an order must be based on a sworn affidavit by the person, which
affidavit:

(a) States that the affiant qualifies as a person
listed in NRS 250.140; and

(b) Sets forth sufficient justification for the
request for confidentiality.

2. Upon receipt of such an order, a county
assessor shall keep such information confidential and shall not:

(a) Disclose the confidential information to
anyone, unless disclosure is specifically authorized in writing by that person;
or

(b) Post the confidential information on the
Internet or its successor, if any, or make the information available to others
in any other way.

NRS 250.140Certain persons authorized to request personal information maintained
by county assessor to be kept confidential.

1. The following persons may request that
personal information contained in the records of a county assessor be kept
confidential:

(a) Any justice or judge in this State.

(b) Any peace officer or retired peace officer.

(c) The spouse or minor child of a person
described in paragraph (a) or (b).

(d) The surviving spouse or minor child of a
person described in paragraph (a) or (b) who was killed in the performance of
his or her duties.

2. As used in this section, “peace
officer” means:

(a) Any person upon whom some or all of the
powers of a peace officer are conferred pursuant to NRS 289.150 to 289.360, inclusive; and

(b) Any person:

(1) Who resides in this State;

(2) Whose primary duties are to enforce
the law; and

(3) Who is employed by a law enforcement
agency of the Federal Government, including, without limitation, a ranger for
the National Park Service and an agent employed by the Federal Bureau of
Investigation, Secret Service, United States Department of Homeland Security or
United States Department of the Treasury.

NRS 250.150Disclosure of confidential information maintained by county
assessor.If a person listed in NRS 250.140 requests confidentiality, the confidential
information of that person may only be disclosed as provided in NRS 239.0115, 250.087,
250.160 or 250.180.

(a) By any governmental entity, including,
without limitation, any court or law enforcement agency, in carrying out its
functions, or any person acting on behalf of a federal, state or local
governmental agency in carrying out its functions.

(b) In connection with any civil, criminal,
administrative or arbitration proceeding before any federal or state court,
regulatory body, board, commission or agency, including, without limitation,
use for service of process, investigation in anticipation of litigation, and
execution or enforcement of judgments and orders or pursuant to an order of a
federal or state court.

(c) By a private investigator, private patrol
officer or security consultant who is licensed pursuant to chapter 648 of NRS, for any use authorized
pursuant to this section.

(e) In activities relating to research and the
production of statistical reports, if the address or information will not be
published or otherwise disclosed or used to contact any person.

(f) In the bulk distribution of surveys,
marketing material or solicitations, if the assessor has adopted policies and
procedures to ensure that the information will be used or sold only for use in
the bulk distribution of surveys, marketing material or solicitations.

(g) By a reporter or editorial employee who is
employed by or affiliated with any newspaper, press association or commercially
operated, federally licensed radio or television station.

2. Except for a reporter or editorial
employee described in paragraph (g) of subsection 1, a person who obtains
information pursuant to this section and sells or discloses that information
shall keep and maintain for at least 5 years a record of:

NRS 250.170Denial of request for confidential information.Except for a request from a governmental
entity pursuant to paragraph (a) of subsection 1 of NRS
250.160 or in response to an order of a federal or state court pursuant to
paragraph (b) of subsection 1 of NRS 250.160, a
county assessor may deny a request for confidential information if the assessor
reasonably believes that the information may be used in an unauthorized manner.

NRS 250.180Program to request list of assessor’s roll; account with office
of assessor to facilitate access to information.A
county assessor may establish a program whereby a person may request a complete
list of the assessor’s roll, including, without limitation, any confidential
information, by establishing an account with the office of the assessor to
facilitate the person’s ability to request such information electronically or
by written request if the person has submitted to the assessor proof that he or
she is eligible to request such information pursuant to NRS
250.160 and a signed and notarized affidavit acknowledging:

1. That the person has read and fully
understands the current laws and regulations regarding the manner in which
confidential information from the assessor’s files and records may be obtained
and the authorized use of such information.

2. That the person understands that any
sale or disclosure of such information must be in accordance with the
provisions of NRS 250.100 to 250.180,
inclusive.

3. That the person understands that the
assessor will maintain a record of any confidential information he or she
requests.

4. That the person understands the penalties
for violating the provisions of NRS 250.100 to 250.180, inclusive.

5. That the person understands that a
violation of any of the provisions of NRS 250.100
to 250.180, inclusive, may result in a revocation
of his or her privilege to request documents pursuant to this section.

NRS 250.190Revocation of access to documents.A
county assessor who establishes a program pursuant to NRS
250.180 may revoke the privilege to request documents pursuant to NRS 250.180 for a violation of the provisions of NRS 250.100 to 250.180,
inclusive.

NRS 250.200Regulation by professional or occupational boards of licensees
who access confidential information from county assessor.If a professional or occupational board
determines that its licensees regularly participate in a program established
pursuant to NRS 250.180, the board shall adopt
procedures to ensure that the confidential information obtained by its
licensees pursuant to NRS 250.180 is used for the
purposes for which it was obtained.

NRS 250.220Unlawful disclosure of confidential information obtained from
county assessor; penalty.If a
person discloses confidential information about a person listed in NRS 250.140 in violation of NRS
250.100 to 250.180, inclusive, and the person
who makes the disclosure knows or reasonably should know that such disclosure
will create a substantial risk of bodily harm to the person about whom the
information pertains, the person who makes the disclosure is guilty of a
misdemeanor.

NRS 250.230Civil penalty.In
addition to any penalty imposed pursuant to NRS 250.210
or 250.220, the court may order a person who
commits an act described in those sections to pay a civil penalty in an amount
not to exceed $2,500 for each act.